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Division of Public Service Taxation


Annual Reports

The following types of public service companies must report annually, on or before April 15, to the State Corporation Commission all real and tangible personal property in Virginia as of January 1 preceding.

Pursuant to §58.1-2610 of the Code of VirginiaExternal Link logo , failure to file a timely annual report may result in penalties.

Pursuant to §58.1-2628 of the Code of VirginiaExternal Link logo , telecommunications companies must report annually, on or before April 15, all property, owned, operated or used in Virginia, except leased vehicles and real estate.

In addition, supporting financial information should be included with the annual report so that the values reported can be verified.

Companies that are required to file an annual property report should notify this division of any real property transactions as they occur throughout the year (acquisitions, sales, leases, easements, etc.).

Property is reported showing the city, county, town, or magisterial district wherein such property is located. Each locality is assigned a locality district code, which should be used in conjunction with the locality name. The PST Locality District Codes list is updated annually.

Motor Vehicle Carriers must report annually, on or before March 1, all rolling stock owned or operated in Virginia.